2014 (1) TMI 321

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....esentative (DR) ORDER Per. Archana Wadhwa :- The application is for recalling of the final order No. A/1130/2012-EX (DB) dated 03/09/2012 vide which the stay petition as also the appeal was dismissed for non-prosecution. The appellant could not cause appearance on account of sickness of their counsel. In any case, the notice was only for disposal of stay and as such we agree with the lear....

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.... further seen that the appellant had taken a stand before the lower authority that such use of various iron and steel items was for fabrication of capital goods in which case the same are admissible cenvatable inputs even in view of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur (supra). Further, the benefit has not been extended by the lower authorities by obs....